**Charity registration number NIC104342** ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 30 JUNE 2023** ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Mr T Ringland Mr J Fitzpatrick Mr P McKittrick Mr A McNally Mr M Morrow Ms R Brown Ms J Hadden (Appointed 17 July 2023) Mr T Young (Appointed 17 July 2023) Mr L Pettigrew (Appointed 17 July 2023) Ms C Guinness (Appointed 17 July 2023) **Charity number** NIC104342 **Principal address** Peace House 224 Lisburn Road Belfast BT9 6GE **Auditor** GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ **Bankers** Ulster Bank Limited 39 Market Square Dungannon Co Tyrone BT70 1JJ ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 6| |Independent auditor's report|7 - 11| |Statement of financial activities|12| |Balance sheet|13| |Notes to the financial statements|14 - 26| ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2023** The trustees present their annual report and financial statements for the year ended 30 June 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act (Northern Ireland) 2008 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". ## **Objectives and activities Public Benefit** The Trustees have taken cognisance of the Charity Commission for Northern Ireland's guidance on public benefit as defined in the Charities Act (Northern Ireland) 2008. ## **What is PPI-NI?** PeacePlayers International - Northern Ireland (PPI-NI) is a charity that uses sport, specifically the game of basketball, to unite young people from historically divided parts of the community in Northern Ireland. PPI-NI is registered with the Charity Commission for Northern Ireland (No. 104342). PPI-NI is affiliated with PeacePlayers International and is part of a global youth movement for peace and equity through sport. PPI-NI has sister projects in Cyprus, the Middle East, South Africa and in 5 cities the United States: Chicago, Brooklyn, Detroit, Los Angeles and Baltimore. PeacePlayers work in Northern Ireland, as it is at all of the PeacePlayers sites around the world, is based on the simple yet powerful promise that ‘children who play together can learn to live together’. ## PeacePlayers work globally is underpinned by three **Core Values** : **Seeing People as People:** - We are committed to seeing other's needs, wants and desires as equally valid as our own. **Inside Out Transformation:** - To solve the most difficult problems, we are committed first to changing ourselves, in so doing we can inspire and be influencers of peace towards others. **Culture of Collaboration:** - When faced with conflict with others, we are committed to finding solutions that meet the needs of all parties involved in the conflict. ## **Unifying Principals** ## Bridging Divides PPI-NI uses the game of basketball to build deep, lasting friendships among young people from communities with histories of conflict. To truly transform the status quo in communities with a history of violence, PPI-NI emphasises the pursuit of shared goals and relationship building over a prolonged period of frequent interaction. ## Developing Leaders PPI-NI teaches its participants how to understand the dynamics that lead to conflict, how to overcome conflict, and how to share their knowledge with others. PPI-NI not only prepares its participants to become leaders of PPI-NI programmes upon “graduation,” but the charity also expects young people to leave its programme ready to take on leadership roles knowing how to take the skills they have learned on the court and apply it to all aspects of their lives. - 1 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## Changing Perceptions PPI-NI uses the public nature of sport to illustrate the potential for cooperation to the broader community. By proactively partnering and collaborating with public, private, and international bodies in pursuit of shared goals, PPI-NI aims to leverage its impact in support of society-wide and institutional change. ## PPI-NI’s Goal PPI-NI’s goal is for improved relations between the historically divided community of Northern Ireland. ## PPI-NI's Vision The vision of PPI-NI is of inspired and confident children and young people building positive relationships and promoting sustainable peace in Northern Ireland. ## PPI-NI's Mission PPI-NI's mission is to use sport, in particular the game of basketball, to create opportunities for young leaders to promote respect and mutual understanding between the historically divided community of Northern Ireland. ## **What PPI-NI Does** School Twinning (ST): The foundation of PPI-NI's cross-community intervention. This programme engages children aged 9 to 13 years in their primary 6 and 7 years and in year 8 of secondary school. Each Twinning involves pairing a maintained (predominantly Catholic) school with a controlled (predominantly Protestant) school for 90-minute sessions during the school day. Bridging Divides Programme (BDP): An evening/after school programme that builds upon the lessons of the primary school curriculum and engages young people in ‘hubs’, providing cross-community basketball training, matches and community relations discussions. PeacePlayers currently facilitates BDP’s through hubs in north, south, east and west Belfast as well as in Larne. BDP works with secondary school aged participants from 1st - 3rd year. A Junior BDP programme is also offered to primary school aged participants from primary 5 - primary 7. Leadership Development Programme (LDP): Graduates of PPI-NI's ST and BDP programmes have the opportunity to continue to be involved with PPI-NI through LDP. Past programme graduates as well as new participants benefit from formal training (to develop both soft and hard skills) and experiential learning opportunities (e.g., acting as assistant coaches and facilitators, supporting programme delivery with younger participants, competing on integrated teams). LDP operates on a year-round basis with a focus on core values, coaching, basketball, and peer leadership development. LDP works with young people in years 11-14 of secondary school. A Junior Development Programme (JDP) is also offered to participants in years 8 - 10 of secondary school. Coaches Development Programme (CDP): Graduates, as well as new participants aged 18+ years, that are particularly interested in becoming sessional coaches with PPI-NI are encouraged to engage with its Positive Coaching framework. Sessional coaches form an integral part of PPI-NI's delivery capacity. As products of the programme, they are engaged through the PeacePlayers' Positive Coaching framework and trained to deliver community relations through sport curricula and programmes. Interface Games (IG): IG follows the Game of Three Halves model, bringing children and young people from different backgrounds together to explore culture and identity through participating in three sports from Northern Ireland's rich sporting heritage: football, Gaelic football and rugby. Coaching stations, led by coaches from each of the three sports, are complimented by a ‘fourth half’ of interactive good relations conversations led by PPI-NI facilitators. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. - 2 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **Achievements and performance** Since 2002, PPI-NI has successfully used sport, and in particular the game of basketball, to confront sectarianism and foster mutual respect and tolerance by providing a safe place for Catholic and Protestant children to play together. PPI-NI seeks to create a leadership pipeline and progression route for all of the young people with whom the charity works. PPI-NI over the last 20 years has been able to establish its reputation as a leader in the delivery of sports based cross community initiatives in Northern Ireland. ## **Annual Targets, Indicators & Results for FY22/23** In tracking progress against its Strategic Plan 2021-26 PPI-NI conducts two primary types of programme monitoring: output monitoring of activities, and outcome monitoring of changes generated by the programme. The charity's internal monitoring system is outlined in detail in PPI-NI's "Monitoring Framework." ## **Output monitoring** For each activity delivered by PPI-NI, staff collect at minimum information on the number of activities/events held and the number of participants. Depending on the programme activity, this information is disaggregated according to religion/community background, ethnicity, gender, postcode, etc. ## **Outcome monitoring** PPI-NI monitors progress towards its intended outcomes on an ongoing basis. In particular, the organisation will conduct baseline and end-line data collection at the beginning and end of each programme year/project cycle. Over this past year PPI-NI has continued to successfully use sport to confront sectarianism and foster mutual respect and tolerance. The charity has done so in the past 12 months through providing a safe place for Catholic and Protestant children and young people to play and learn together. ## **Some Headline Results from FY22/23** During the year PPI-NI provided 1,780 children and young people with meaningful and sustained opportunities to develop positive relationships through sport. Of those worked with: - 911 were male, 867 were female and 2 others. There was a great religious balance: - 680 Catholic, 730 Protestant, 370 Other/ Mixed/ No Religion/Did not respond ## **Survey Results** Over the course of the year PPI-NI took the opportunity to survey 1,076 participants about impact and asked them to give some feedback on their PeacePlayers experience. - 98% (18% increase from 21-22) said PeacePlayers provides a safe and nurturing environment for participants all of the time. - 93% said they felt positive towards people from a different RELIGIOUS background to their own. - 94% said they felt positive towards people from a different ETHNIC background to their own. - 93% said that they currently have friends from a different religious background to their own. - 95% said they were open to making new friends from different religious backgrounds to their own. - 86% (22% increase from 21-22) said that they socialise or play sport with others from a different religious background outside of PeacePlayers programmes at least once a month. - 70% (16% increase from 21-22) said that PeacePlayers gave them a chance that they wouldn’t have otherwise to interact with someone from a different religious background for the first time. - 93% said that they had fun/enjoyed taking part in PeacePlayers programming. - 98% said they felt that the programme was open and inclusive. - 86% said they felt that the programme helped to increase their confidence. - 3 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **TRUSTEES' REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** This is what some of our participants say about their PeacePlayers experience: _“PeacePlayers has increased my confidence and social skills. PeacePlayers is a very accepting community and treats everyone equally and with respect!”_ - LDP participant. _“PeacePlayers is an amazing organisation that has had a really positive impact on_ _my life. All of the coaches are always upbeat, friendly and ready to help. I am so glad to be a part of PeacePlayers!”_ – LDP participant. _“It has been amazing, and I really value everything the coaches have done for me, I’ll take those lessons with me everywhere.”_ – LDP participant. _“Everything was fantastic, and the team of people are amazing.”_ - BDP participant _“Everyone is really positive and respectful.”_ – BDP participant. _“Great bunch of people great experiences and fun.”_ – BDP participant _“I know more about different religions and made new friends.”_ – Twinning participant. _“I used to be quite shy but it’s helping me from that.”_ – Twinning participant. _“It is very good with other schools, very good. It has made me better at basketball and socialising.”_ – Twinning participant. _“It makes me feel different about other religions.”_ – Twinning participant. _“It has helped me to learn that it is OK to be different.”_ – Twinning participant. _“It was really fun and it boosted my confidence.”_ – Twinning participant. _“I have made friends with people from different cultures.”_ – Twinning participant. _“I think PeacePlayers are the best thing for people to interact with others.”_ – Twinning participant. _“It has made a difference in how I see people.”_ – Twinning participant. _“I really enjoyed PeacePlayers I learnt about so much things and making friends and using the word TEAMWORK!”_ – Twinning participant. _“To all of the coaches who taught us through PeacePlayers, it was an amazing experience to learn basketball and be friend with Bloomfield.”_ – Twinning participant. - 4 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **Financial review** The charity’s income and expenditure for the year ended 30 June 2023 can be found within the Statement of Financial Activities on page 12. The financial position as at 30 June 2023 can be found within the Balance Sheet on page 13. The charity had net expenditure for the year of £28,894 (2022 - £16,464) and closing funds of £32,793 at 30 June 2023. Closing funds include restricted funds of £41,997 and a deficit on unrestricted funds of £9,204. Despite the deficit in unrestricted funds available to the charity, the parent charity, PeacePlayers International, has confirmed its intent to support the Northern Ireland subsidiary should it come into financial difficulty. ## **Funds policy** The Trustees have agreed a target funds policy of accumulating at least £30,000 in free reserves locally to cover three months core running costs in the event of any future funding issues. ## **Risk management** The trustees identify the major risks to which the charity is exposed each financial year when preparing an updated strategic plan, in particular those related to the operations and finances of the charity. The trustees then review any major risks which have been identified and establish systems to mitigate those risks. The charity is satisfied that systems are in place to mitigate their exposure to the major risks which have been so identified and reviewed. ## **Plans for future periods** In response to heightened uncertainty in the NI charity funding environment, PeacePlayers Board membership has been engaged in a process, with the Managing Director, to further diversify the charities funding mix. This work has included development of a diversified fundraising strategy. Over the next two years, as part of PeacePlayer NI’s strategy to increase its long-term sustainability, the organisation is developing an income generation strategy which includes the establishment of a new social enterprise. This Social Enterprise Strategy for 2023-2025 was developed as a result of a series of social enterprise development workshops in November 2022, involving staff and Board members, with input from business leaders and international social enterprise perspectives. To support this work, Board membership has been expanded to include increased representation, experience and expertise from the business/corporate sector. PeacePlayers will continue to work to secure grants from government, Trusts and Foundations and will also seek to develop collaborations and partnerships with NI businesses to allow it to sustain and scale programme delivery and impact in line with the targets set out in its Strategic Plan 2021-26. ## **Structure, governance and management** The trustees who served during the year and up to the date of signature of the financial statements were: Mr T Ringland Mr J Fitzpatrick Mr P McKittrick Mrs E Clegg (Resigned 9 October 2023) Mr A McNally Mr M Morrow Ms S Johnston (Resigned 31 May 2023) Ms L Maltman (Resigned 31 March 2023) Ms R Brown Ms J Hadden (Appointed 17 July 2023) Mr T Young (Appointed 17 July 2023) Mr L Pettigrew (Appointed 17 July 2023) Ms C Guinness (Appointed 17 July 2023) New trustees are nominated by members of the board of trustees, and each trustee takes responsibility for monitoring the charity's activities. - 5 - PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023 The charity's Managing Director. Garelh Harper, manages the charity on behalf of the Irustees and is responsible for the day to day operations of the charlty. PPl-Nl Is a branch of PeacePlayers Intemational based in V¥ts8hington DC (USA). PPI-NI has its own separat8 constitutlon and is registered with the Charity Commissioners for Northem Ireland (No. 104342). Statement of trust•es' rnsponslbllltles The trustees are responsible for preparlng the Trustees, Report and the financlal siatements In accordance wlth applicable law and United Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accountlng Practlce). The law applicable to charities in Northern Ireland require8 the trustees to prepare financial statements for each flnanclal year whlch glve a true and falr view of the stale of affairs of the charlty and of the incoming resour￿8 arKI appllcation of resources of the chaAty for that year. In preparing these financial statements, the trustees are requlred to: select suitable ac¢ountlng policies and then apply them conslstently; - observe the methods and principles in Ihe Chariti8s SORP; - make judgements and astimate6 that are reasonable and prudent; state whether applicable accounting standards have been followad, subject to any material departures di8close**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income from:**
Donations and
legacies
**2**
119,045
101,496
Charitable activities
**3**
57,216
105,029
Investments
**4**
-
-
**Total income**
176,261
206,525
**Expenditure on:**
Charitable activities
**5**
212,179
199,501
**Net (outgoing)/incoming**
**resources before**
**transfers**
(35,918)
7,024
Gross transfers
between funds
(1,768)
1,768
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(37,686)
8,792
Fund balances at 1 July
2022
28,482
33,205
**Fund balances at 30 June**
**2023**
(9,204)
41,997|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
220,541
141,617
114,369
162,245
39,553
74,800
-
732
-
382,786
181,902
189,169
411,680
215,108
172,427
(28,894)
(33,206)
16,742
-
-
-
(28,894)
(33,206)
16,742
61,687
61,688
16,463
32,793
28,482
33,205|**Total**
**2022**
**£**
255,986
114,353
732
371,071
387,535
(16,464)
-
(16,464)
78,151
61,687| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 12 - PEACEPLAYERS INTERNATIoNAL￿oRTHERN IRELAND BALANCE SHEET AS AT 30 JUNE 2023 2023 2022 Nots8 Flxed assats Tanglble asset8 10 6,200 8,833 Current asmts Debtty8 Cash at bank and in hand 11 34.775 5,271 26,517 e4,650 Credltors: amounts falllng du• wlthln one year 40.046 91.167 12 (13,453) (38,313) Net current assets 26,593 52,854 Total a88ets le89 current Ilabllltles 32.793 61,687 Income funds Restricted funds nr Designated funds General unre8trlcted funds 14 41,997 33,205 16 30,000 (1,518) (9,204) (9,204) 28,482 32,793 61,687 financlal statements vmre approved by the Trustees on ...... J Fitz st airick r P McKit Tr￿108 13- ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023** ## **1 Accounting policies** ## **Charity information** PeacePlayers International-Northern Ireland (PPI-NI) is a branch of PeacePlayers International based in Washington DC (USA). PPI-NI has its own separate constitution and is registered with the Charity Commissioners for Northern Ireland (No. 104342). The principal address of the charity is Peace House, 224 Lisburn Road, Belfast, BT9 6GE. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the Charities Act (Northern Ireland) 2008 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** These financial statements have been prepared on a going concern basis, notwithstanding the deficit on unrestricted funds of £9,204 at the year end. The continued operation of the Charity is dependent upon securing local funding and the ongoing support of the Charity's parent organisation, PeacePlayers International. At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. In forming their opinion, the Trustees have prepared budgets for the next twelve months and have considered the level of confirmed funding that is in place for future periods. They have also considered the charity's level of liabilities and ongoing financial commitments, both of which are relatively low. In addition, PeacePlayers International has confirmed its ongoing financial support to PeacePlayers International - Northern Ireland for the foreseeable future. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. - 14 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **1 Accounting policies (Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities. All expenditure is inclusive of irrecoverable VAT. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: |Fixtures and fittings|20% straight line| |---|---| |Computers|20% straight line| |Motor vehicles|25% straight line| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired. ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. - 15 - **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **1 Accounting policies (Continued)** ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.11 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. - 16 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **2 Donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2023**
**2023**
**£**
**£**
Donations and gifts
63,738
-
Grants
55,307
105,496
Less: deferred income
-
(4,000)
119,045
101,496
**Donations and gifts**
Individual/business
donations
17,133
-
PeacePlayers - US
45,392
-
Other donations
1,213
-
63,738
-
**Grants receivable for**
**core activities**
Belfast City Council
-
4,000
Dept of Foreign Affairs
and Trade
Reconciliation Fund
-
29,165
Community Relations
Council
55,307
2,290
The Executive Office
-
-
Ireland Funds
-
17,388
The National Lottery
Community Fund
-
33,313
Halifax
-
9,340
Mid Ulster Council -
Peace IV
-
-
Mid Ulster Council -
Good Relations
-
10,000
55,307
105,496|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2023**
**2022**
**2022**
**£**
**£**
**£**
63,738
89,942
-
160,803
51,675
143,534
(4,000)
-
(29,165)
220,541
141,617
114,369
17,133
15,462
-
45,392
74,480
-
1,213
-
-
63,738
89,942
-
4,000
-
-
29,165
-
61,715
57,597
51,675
1,056
-
-
26,109
17,388
-
-
33,313
-
33,315
9,340
-
-
-
-
13,339
10,000
-
8,000
160,803
51,675
143,534|**Total**
**2022**
**£**
89,942
195,209
(29,165)
255,986
15,462
74,480
-
89,942
-
61,715
52,731
26,109
-
33,315
-
13,339
8,000
195,209| |---|---|---| - 17 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** |**3**
**Charitable activities**
Performance related grants
**Analysis by fund**
Unrestricted funds - general
Restricted funds
**Performance related grants**
Technical Assistance
T:BUC Camps
Awards 4 All
Garfield Weston
DOJ - Asset Recovery|**2023**
**£**
162,245
57,216
105,029
162,245
57,215
57,030
10,000
30,000
8,000
162,245|**2022**
**£**
114,353| |---|---|---| |||39,553
74,800| |||114,353| |||39,553
45,000
9,800
20,000
-| |||114,353| ## **4 Investments** ||**Total **|**Unrestricted**| |---|---|---| |||**funds**| |||**general**| ||**2023**|**2022**| ||**£**|**£**| |Interest receivable|-|732| - 18 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** ## **5 Charitable activities** |Staff costs
Depreciation and impairment
Insurance
External consultants
Training and development
Non-personnel costs
Occupancy
Travel
Bank charges
Business expenses
Uniforms
Technology
Gain on disposal of fixed asset
Share of support costs (see note 6)
Share of governance costs (see note 6)
**Analysis by fund**
Unrestricted funds - general
Restricted funds
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Staff costs
26,918
-
General overheads
10,301
-
Audit fees
-
4,074
37,219
4,074
Analysed between
Charitable activities
37,219
4,074|**2023**
**£**
26,918
10,301
4,074
41,293
41,293|**2023**
**£**
242,264
2,579
3,689
19,804
1,956
6,312
41,241
45,160
1,343
2,760
3,976
-
(697)
370,387
37,219
4,074
411,680
212,179
199,501
411,680
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
25,033
-
8,916
-
-
3,708
33,949
3,708
33,949
3,708|**2022**
**£**
228,701
2,909
5,608
14,399
2,181
8,115
44,705
28,779
2,212
4,857
7,723
21
(332)
349,878
33,949
3,708
387,535
215,108
172,427
387,535
**2022**
**£**
25,033
8,916
3,708
37,657
37,657| |---|---|---|---| ## **6 Support costs** Governance costs includes payments to the auditors of £3,708 (2022- £3,600) for audit fees. - 19 - **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **7 Trustees** None of the trustees (or any persons connected with them) received any remuneration, reimbursement of expenses or benefits from the charity during the year. ## **8 Employees** The average monthly number of employees during the year was: |Staff
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2023**
**Number**
64
**2023**
**£**
245,596
14,173
9,413
269,182|**2022**
**Number**
49| |---|---|---| |||**2022**
**£**
227,511
13,907
12,316| |||253,734| The average staff headcount expressed as a full time equivalent during the year is 13 (2022 - 13). There were no employees whose annual remuneration was more than £60,000. ## **9 Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. - 20 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** |**10**
**Tangible fixed assets**
**Fixtures and**
**fittings**
**Computers Motor**
**£**
**£**
**Cost**
At 1 July 2022
1,846
12,819
Disposals
-
-
At 30 June 2023
1,846
12,819
**Depreciation and impairment**
At 1 July 2022
1,846
4,252
Depreciation charged in the year
-
2,367
Eliminated in respect of disposals
-
-
At 30 June 2023
1,846
6,619
**Carrying amount**
At 30 June 2023
-
6,200
At 30 June 2022
-
8,567
**11**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**12**
**Creditors: amounts falling due within one year**
Other taxation and social security
Deferred income
**13**
Trade creditors
Accruals and deferred income
**13**
**Deferred income**
Other deferred income|**vehicles**
**£**
1,700
(1,700)
-
1,434
213
(1,647)
-
-
266
**2023**
**£**
8,150
26,625
34,775
**2023**
**£**
3,082
4,000
2,890
3,481
13,453
**2023**
**£**
4,000|**Total**
**£**
16,365
(1,700)
14,665
7,532
2,580
(1,647)
8,465
6,200
8,833
**2022**
**£**
-
26,517
26,517
**2022**
**£**
3,401
29,165
4,071
1,676
38,313
**2022**
**£**
29,165| |---|---|---| - 21 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** ## **13 Deferred income (Continued)** Deferred income is included in the financial statements as follows: ||**2023**|**2022**| |---|---|---| ||**£**|**£**| |Deferred income is included within:||| |Current liabilities|4,000|29,165| |Movements in the year:||| |Deferred income at 1 July 2022|29,165|12,616| |Released from previous periods|(29,165)|(12,616)| |Resources deferred in the year|4,000|29,165| |Deferred income at 30 June 2023|4,000|29,165| - 22 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **14 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: |**Movement in funds**
**Balance at**
**1 July 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**1 July 2022**
**r**
**£**
**£**
**£**
**£**
Awards for All
-
9,800
(4,166)
5,634
Department of Foreign Affairs & Trade
13,963
32,551
(46,514)
-
TEO T:BUC Camps
-
45,000
(45,000)
-
TEO CGRF
-
26,109
(26,109)
-
Halifax
-
-
-
-
Mid Ulster - Peace IV
-
13,339
(13,339)
-
CRC - Cultural Diversity Grant
2,500
1,056
(2,988)
568
Mid Ulster - Good Relations
-
8,000
(8,000)
-
Garfield Weston
-
20,000
(12,483)
7,517
The National Lottery Community Fund
-
33,315
(13,829)
19,486
Ireland Funds
-
-
-
-
DOJ - Asset Recovery
-
-
-
-
16,463
189,170
(172,428)
33,205|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**£**
**£**
10,000
(7,431)
29,165
(29,264)
57,030
(57,030)
-
(1,589)
9,340
(8,841)
-
(80)
2,290
(2,858)
10,000
(10,000)
30,000
(23,428)
33,313
(35,329)
17,387
(15,651)
8,000
(8,000)
206,525
(199,501)|**Transfers**
**Balance at**
**30 June 2023**
**£**
**£**
-
8,203
99
-
-
-
1,589
-
-
499
80
-
-
-
-
-
-
14,089
-
17,470
-
1,736
-
-
1,768
41,997|**Transfers**
**Balance at**
**30 June 2023**
**£**
**£**
-
8,203
99
-
-
-
1,589
-
-
499
80
-
-
-
-
-
-
14,089
-
17,470
-
1,736
-
-
1,768
41,997| |---|---|---|---| ||||41,997| Explanatory notes to funds at notes 17 and 18. - 23 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **15 Designated funds** The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: |||||**Movement**||||| |---|---|---|---|---|---|---|---|---| |||||**in funds**||||| ||||**Balance at**|**Incoming**||**Balance at**|**Transfers**|**Balance at**| ||||**1 July 2021**|**resources**||**1 July 2022**||**30 June 2023**| ||||**£**|**£**||**£**|**£**|**£**| ||Expansion and Growth||30,000||-|30,000|(30,000)|-| ||||30,000||-|30,000|(30,000)|-| |**16**|**Analysis of net assets between funds**|||||||| |||**Unrestricted**|**Restricted**|**Total **|**Unrestricted**||**Restricted**|**Total**| |||**2023**|**2023**|**2023**||**2022**|**2022**|**2022**| |||**£**|**£**|**£**||**£**|**£**|**£**| ||Fund balances at 30|||||||| ||June 2023 are|||||||| ||represented by:|||||||| ||Tangible assets|6,200|-|6,200||8,833|-|8,833| ||Current assets/(liabilities)|(15,404)|41,997|26,593||19,649|33,205|52,854| |||(9,204)|41,997|32,793||28,482|33,205|61,687| ## **17 Explanatory notes to the funds** ## **Unrestricted Funds** ## General Funds This includes all funding that is expendable at the discretion of the Trustees for the general purposes of the charity. Included within general funds during the year is income of £55,307 (2022 - £51,675) from Community Relations Council. At the year end general funds were in a deficit position. ## Designated Funds In a previous year the Trustees designated an amount of £30,000 towards expansion and growth. During the year these funds have been reallocated to general funds. ## **Restricted Funds** ## Awards for All - National Lottery This income relates to a grant secured to fund costs (transport, sessional coaches and venue hire) associated with PPI-NI's primary school twinning programme in Belfast. ## Department of Foreign Affairs This income relates to a grant from the Reconciliation Fund for 3 years as a Strategic Partner support PPINI’s scaling impact work. - 24 - **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2023** ## **18 Explanatory notes to the funds (continued)** ## The Executive Office (TEO) This income relates to six separate restricted grants, five of which support PPI-NI's T:BUC camps in north, south, east and west Belfast and in Mid & East Antrim as well as a Leadership Development TBUC camp. ## Halifax This income relates to funding secured from the Halifax Foundation to support PPI-NI’s Leadership Development Programme (LDP). ## Mid Ulster Peace IV This funding covers costs (facilitators, transport, venue hire etc.) associated with delivery of PeacePlayers Champions for Peace work in mid-Ulster. ## CRC - Cultural Diversity Grant PeacePlayers used this grant to support its Coaches Development Programme (CDP) which aims to enhance the organisation's delivery capacity, allowing it to make its programming available to more young people in more geographical locations. ## Mid Ulster - Good Relations This income relates to funding secured from Mid Ulster Council to support primary school Twinnings and leadership development training. ## Garfield Weston This income relates to a grant secured as a contribution to PeacePlayers core costs. ## The National Lottery Community Fund This income relates to a grant secured for the Dormant Accounts Fund NI programme to increase capacity, grow resilience and encourage sustainability. ## Ireland Funds This income relates to funding secured from the Ireland Funds Heart of the Community Fund to up-skill marginalized young people to deter them from offending and becoming involved in sectarianism and paramilitarism. ## DOJ – Asset Recovery This income relates to funding secured from the Assets Recovery Fund to support our Cross Community League (now Bridging Divides Programme) in Belfast and Mid and East Antrim. ## **19 Transfers** During the year 31 March 2023 transfers were made from unrestricted to restricted to cover restricted expenditure. ## **20 Financial commitments, guarantees and contingent liabilities** A portion of the grants received may become repayable if the Charity fails to comply with the terms of the Letter of Offer. - 25 - ## **PEACEPLAYERS INTERNATIONAL-NORTHERN IRELAND** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 30 JUNE 2023** ## **21 Related party transactions** ## **Remuneration of key management personnel** The remuneration of key management personnel is as follows. ||**2023**|**2022**| |---|---|---| ||**£**|**£**| |Aggregate compensation|53,071|50,154| PeacePlayers International, a charitable organisation based in Washington DC, USA, is considered to be the charity’s parent. During the year the charity received funding of £45,392 (2022 - £74,480) from PeacePlayers International. There were no amounts due to or from PeacePlayers International at the balance sheet date. - 26 -